The Role of Cash Flow Statements in Assessing Corporate Liquidity: Insights from Bulgarian Banks

Proceedings of the International Conference on Business Excellence

Volume 19 (2025): Issue 1 (July 2025)

By:

Fanya Filipova, Atanas Atanasov, Rumyana Marinova and Teodora Zapryanova

Open Access

|Jul 2025

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DOI: https://doi.org/10.2478/picbe-2025-0217 | Journal eISSN: 2558-9652

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Language: English

Page range: 2816 - 2825

Published on: Jul 24, 2025

Published by: Bucharest University of Economic Studies

In partnership with: Paradigm Publishing Services

Publication frequency: 1 issue per year

Keywords:

cash accounting,

cash flow statement,

corporate liquidity,

usefulness of information in cash flow statement,

liquidity ratios,

cash flow information,

bank lending practices

Related subjects:

Business and economics,

Political economics,

Political economics, other,

Business management,

Business management, other,

Industrial chemistry,

Energy harvesting and conversion

© 2025 Fanya Filipova, Atanas Atanasov, Rumyana Marinova, Teodora Zapryanova, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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